Multiply India - Information on Financial Planning

State Goods and Services Tax is collected by the State Government on products that are supplied and consumed within one state.

Example:
For example:Lakshmi, a cloth dealer in Kerala, sold a Salvaar-Kameez set for 1000 rupees to Pallavi who also lives in Kerala. The GST on this transaction is 18%, this means SGST is 9% and CGST is 9%. So rupees 90 will go to the State government and 90 will go to the Central government.